关于内部审计质量的思考

内部审计行为质量直接影响着内部审计结果质量。目前影响企业内部审计质量的主要原因有：内部审计机构的组织模式不完善,内部审计独立性受限,对内部审计的认识上存在偏差,内部审计制度不健全,内部审计人员素质低,审计技术落后,执业能力较低等。今后应加强内部审计法律法规和制度建设,合理设置内部审计机构,充分发挥其职能,建设高素质的内部审计队伍,进一步改进审计方法,建立审计效果考评控制以提高审计质量。

A Study On the Quality of Internal Audit

It is the behavior and quality of the internal audit that directly impact on the quality and result of the audit. Nowadays, the reasons that influence the internal audit quality of the enterprises are as follows： the incomplete model of internal audit organization; being restricted of the independence of the internal audit; the incomplete auditing system; the lower quality of internal auditors; the backward of the internal auditing technology; the lower practice capabilities etc. Hereafter our country should strengthen the relevant law and regualation to internal audit and reasonably arrange the branch of internal audit so as to fully exert its ruction. Meanwhile the government should also build a group of internal auditors with high quality and further improve the auditing method and make a system to evaluate the internal audit result so as to improve the aduditng quality.